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ArticleQuality of data standards: framework and illustration using XBRL taxonomy and instances

Hongwei Zhu2011

Article2011

Quality of data standards: framework and illustration using XBRL taxonomy and instances

Hongwei Zhu · Harris Wu

61 citations·0/0 files stored·Electronic Markets

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Financial Reporting and XBRL Accounting Theory and Financial Reporting Semantic Web and Ontologies

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References

1996Beyond Accuracy: What Data Quality Means to Data Consumers 2002AIMQ: a methodology for information quality assessment 1997Data Quality For The Information Age 2009Overview and Framework for Data and Information Quality Research 2006Industry-Wide Information Systems Standardization as Collective Action: The Case of the U.S. Residential Mortgage Industry1 2005Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)2002Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?2011A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program

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2013Integrating Information Technology into Accounting Research and Practice 2014Fit for purpose: engineering principles for selecting an appropriate type of data exchange standard 2020XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems 2013The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China 2017

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Year2011

Typearticle

Published2011-04-27

VenueElectronic Markets

ISSN-L1019-6781

Languageen

Citations61

Files0 public / 0

ShelfFinancial Reporting and XBRL

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doi10.1007/s12525-011-0060-4

openalex_workW2015265316

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Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate

2019XBRL as a Tool for Integrating Financial and Non-financial Reporting

2014XBRL Diffusion in Social Media: Discourses and Community Learning

2021Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate